On 15 June 2007, the Lower Court of The Hague decided a case on the classification of the parent company of a group of companies (fiscal unity) as a "holding company" for the purposes of the Tax Regulation of the Kingdom (TRK). (a) Facts. The taxpayer (BV X) was formed in the Netherlands and until 1 January 1999 established in the Netherlands; thereafter, its statutory seat was transferred to the Netherlands Antilles (Curaçao). BV X owned 100% of the shares of BV Y, a company established in Aruba. BV Y in turn owned 100% of the shares of four companies...